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一、煤炭企业内部控制存在的问题及成因1.内部控制环境有待优化内部控制环境是其他所有风险管理要素的基础,并为其他要素提供规则和结构,主要包括风险管理哲学和风险偏好、员工的诚实性和道德观以及经营环境等。内部控制环境要素确立了企业的风险文化,它既要认可预期发生的事项,也要认可未预期发生的事项。煤炭企业的管理者和员工是内部控制环境的一部分,领导者素质和员工的诚实性直接制约着企业内部控制的效率。我国国有煤炭企业安全事故频发与贪污腐败滋
I. Problems and Causes of Internal Control of Coal Enterprise 1. Internal control environment needs to be optimized Internal control environment is the foundation of all other risk management factors and provides rules and structure for other factors including risk management philosophy and risk appetite, Honesty and ethics and business environment. The elements of the internal control environment establish the enterprise’s risk culture, which recognizes both the expected and the unforeseen events. The managers and employees of coal enterprises are part of the internal control environment. The quality of leaders and the honesty of employees directly restrict the efficiency of internal control. Frequent occurrence of accidents and corruption in China’s state-owned coal enterprises